Intermediate Accounting, Volume 1
McGraw-Hill Ryerson, Limited, Apr 12, 2002 - Accounting - 768 pages
What is intermediate accounting all about? There is a vast body of knowledge that must be mastered before you can account for the activities of an enterprise. It is the nitty-gritty course where it all happens. Every important financial accounting topic is included in this textbook. The book is a blend of technical knowledge; professional judgement; non-GAAP situations; a Canadian agenda; and an international view. In this book, the authors have taken a fresh look at the realities of Canadian business practice. A series of annual reports accompany this text as a value-added supplement.
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Brief Table of Contents Volume
Professional Judgement in Accounting 41
31 other sections not shown
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accounting policy accounting standards Accounts payable accounts receivable accrued accumulated amortization Accumulated depreciation acquisition AcSB adjusted adjusting entry allocation amortization amount Assume balance sheet bank book value Canadian capital assets carrying value cash equivalents cash flow statement chapter CICA Handbook common shares company's contract Corporation costs incurred current assets current liabilities debit December 20X5 decrease deferred development costs disclosed discontinued operations discount dividends ended 31 December equipment equity estimated example Exhibit expenditures fair value FIFO financial statements GAAP gain goodwill gross margin included income statement income tax Income tax expense increase Interest expense interest rate investor issued January journal entries LIFO loan long-term investment loss market value ment method operating activities paid payment Prepare profit purchase Required residual value result retained earnings revenue recognition shareholders sold straight-line tax expense temporary investments transactions write-down year-end